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This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.

Aims: This paper presents updated prevalence estimates of awareness, ever‐use, and current use of nicotine vaping products (NVPs) from 14 International Tobacco Control Policy Evaluation Project (ITC Project) countries that have varying regulations governing NVP sales and marketing. Design, Setting, Participants and Measurements: A cross‐sectional analysis of adult (≥ 18 years) current smokers and ex‐smokers from 14 countries participating in the ITC Project. Data from the most recent survey questionnaire for each country were included, which spanned the period 2013–17. Countries were categorized into four groups based on regulations governing NVP sales and marketing (allowable or not), and level of enforcement (strict or weak where NVPs are not permitted to be sold): (1) most restrictive policies (MRPs), not legal to be sold or marketed with strict enforcement: Australia, Brazil, Uruguay; (2) restrictive policies (RPs), not approved for sale or marketing with weak enforcement: Canada, Malaysia, Mexico, New Zealand; (3) less restrictive policies (LRPs), legal to be sold and marketed with regulations: England, the Netherlands, Republic of Korea, United States; and (4) no regulatory policies (NRPs), Bangladesh, China, Zambia. Countries were also grouped by World Bank Income Classifications. Country‐specific weighted logistic regression models estimated adjusted NVP prevalence estimates for: awareness, ever/current use, and frequency of use (daily versus non‐daily). Findings NVP awareness and use were lowest in NRP countries. Generally, ever‐ and current use of NVPs were lower in MRP countries (ever‐use = 7.1–48.9%; current use = 0.3–3.5%) relative to LRP countries (ever‐use = 38.9–66.6%; current use = 5.5–17.2%) and RP countries (ever‐use = 10.0–62.4%; current use = 1.4–15.5%). NVP use was highest among high‐income countries, followed by upper–middle‐income countries, and then by lower–middle‐income countries. Conclusions: With a few exceptions, awareness and use of nicotine vaping products varied by the strength of national regulations governing nicotine vaping product sales/marketing, and by country income. In countries with no regulatory policies, use rates were very low, suggesting that there was little availability, marketing and/or interest in nicotine vaping products in these countries where smoking populations are predominantly poorer. The higher awareness and use of nicotine vaping products in high income countries with moderately (e.g. Canada, New Zealand) and less (e.g. England, United States) restrictive policies, is likely due to the greater availability and affordability of nicotine vaping products. [ABSTRACT FROM AUTHOR]

This paper reports preliminary findings on students enrolled in a massive open online course, who were also assigned to work in groups. Part of a larger study on the effect of groups on retention and completion in MOOCs, the paper provides students' demographics (i.e., location, gender, education level, and employment status), and motivation for taking the course. Findings show that women outnumbered men and that students mostly enrolled into the course because of a friend. Indeed, research on MOOCs demonstrates that men outnumber women and that educational pursuit and professional development are the main motivators for taking MOOCs. Yet, this paper shows that when group work is included in a MOOC, women participate more. Furthermore, for students assigned to groups in a MOOC, friends are the principal incentive for enrolling into the course. These results are discussed in light of previous research, and implications for teaching and learning in online environments addressed.

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability.

In this paper, the author analyzes 89 studies published from 1990 through 2020 that focused on literacy preservice teachers' involvement in action research as part of learning to teach. In doing so, the author provides an example of why critical reflexivity is necessary in qualitative literature review methods. The author relies on a social practice view of race and uses activity theory to answer the questions: How have researchers considered race as a factor in research on literacy preservice teacher education? How can preservice teachers' experience with research be (re)designed to help develop their racial literacy? Findings demonstrate that in the reviewed studies, 51% of researchers addressed preservice teachers' race, and 34% addressed K-12 students' race. Far fewer studies, however, acknowledged their own race or that of field supervisors and mentor teachers, which ultimately minimized their roles. Findings also emphasize four design principles for literacy teacher education programs that aim to include research: collaboration between K-12 partners and universities; selective teacher educator scaffolding; engagement with diverse communities; and extensive time spent as part of the pathway toward racial literacy. The implications and uses of an existing literature base that reflects shifting reporting standards related to race are also examined.

Purpose: The purpose of this paper is to evaluate and determine the effectiveness of university education on the economy of various countries. Design/methodology/approach: To determine the necessity and expedience of making provision for the effectiveness of university education on the market economy, this work uses the method of regression and correlation analysis. Evaluation of effectiveness of the system of university education is performed separately for students, state, and employers by taking as example countries with specially developed formulas. Findings: The authors substantiate the necessity for provision of effectiveness of university education on the market economy, view the effective system of university education as a basis for the development of a knowledge economy, determine approaches to evaluate the effectiveness of university education on the market economy, perform evaluation of effectiveness of the system of university education by the example of various countries, determine its connection with indicators of economic growth and development, and provide recommendations for provision of effectiveness of the system of university education on modern market economies. Practical implications: The practical value of results of the conducted research consists in the possibility to use the developed formulas for determining the level of effectiveness of the system of university education on various countries of the world. Originality/value: Theoretical value of this paper consists in the possibility for the application of authors' conclusions and recommendations in the process of development of the policy of management of effectiveness of university education system.

Purpose: This paper aimed to examine moderate-to-vigorous physical activity (MVPA) levels in physical education. Method: A review of reviews was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. The screening process, data extraction, assessment of the risk of bias, and analysis of the results were carried out independently by two reviewers. A total of eight systematic reviews from six databases, which included 224 studies, involving more than 80,000 students (elementary, middle, and high school), enrolled in more than 450 schools worldwide were unpacked. Results: Students fail to meet the 50% recommendation of MVPA lesson time, irrespective of country, school stage, gender, or MVPA measures. Physical education-based interventions increased students' MVPA during lessons (range 14.3%-24%) compared with control groups. Conclusion: Physical education is uniquely positioned to provide physical activity opportunities for students, but teachers must target the provision of adequate MVPA levels, which is not currently happening.

Background and purpose: Social engagement is an important active aging strategy to promote older adults' mental health. The purposes of this study were to compare social engagement in older populations around the world and explore associations with mental health outcomes. Materials and methods: An international cross‐sectional survey was conducted from 2017 to 2019. Data were retrieved from The International Social Survey Programme for a secondary data analysis across 30 countries. This study applied the Taxonomy of Social Activities and its six levels as operational definitions for a consistent concept of social engagement for international comparisons. Results: In total, 9403 older adults with a mean age of 72.85 ± 6.40 years responded. The highest levels of older adults' social engagement were found in Switzerland, Thailand, and New Zealand. Older adults of a higher age, with a lower educational level, who were permanently sick or disabled, who had no partner, who were widowed or whose civil partner had died, who lived alone, and who had lower self‐placement in society had significantly lower social engagement than did their counterparts. In the regression model, older adults' social engagement positively predicted general health, self‐accomplishment, and life satisfaction, but negatively predicted loneliness and depression. Conclusions: In aging societies worldwide, encouraging older adults' social engagement would be beneficial to promote mental health. Implications for nursing practice and health policies: Community professional nurses can develop strategies of social engagement based on the needs and sociodemographic factors of older adults to improve their mental health. Developing efficient strategies and local policies by learning from successful experiences in other countries is important to promote social engagement in aging societies. [ABSTRACT FROM AUTHOR]

Introduction: Open access to digital research output is increasing, but academic library policies can place restrictions on public access to libraries. This paper reports on a preliminary study to investigate the correlation between academic library access policies and institutional positions of openness to knowledge. Method: This primarily qualitative study used document and data analysis to examine the content of library access or use policies of twelve academic institutions in eight countries. The outcomes were statistically correlated with institutional open access publication policies and practices. Analysis: We used an automated search tool together with manual searching to retrieve Web-based library access policies, then categorised and counted the levels and conditions of public access. We compared scores for institutional library access feature with open access features and percentages of open access publications. Results: Academic library policies may suggest open public access but multi-layered user categories, privileges and fees charged can inhibit such access, with disparities in openness emerging between library policies and institutional open access policies. Conclusion: As open access publishing options and mandates expand, physical entry and access to print and electronic resources in academic libraries is contracting. This conflicts with global library and information commitments to open access to knowledge.

Background: Professional development (PD) in a range of occupations has become increasingly digitised. Numerous digital courses are available, with evidence that social media, blogs and apps are increasingly being used for PD. Yet despite clear benefits, there is little robust evidence on the characteristics of digital PD that impact positively on learning and practice, particularly for physical education (PE) teachers and youth sport coaches. This paper provides new insights into the characteristics of effective PD in the context of a complex digital landscape. Purpose: While advocated as an innovative genre from which to optimise learners' proclivity for sharing, curiosity and discovery, little is known about how professional learners respond to massive open online courses (MOOCs) courses to inform their practice. The purpose of this study was to understand how participants responded to the learning design of two MOOCs (n = 13,104 from 155 countries) in the fields of physical education and youth sport coaching. Methods: Drawing from a mixed methodology, data were generated from semi-structured interviews (n = 27) and online survey methods (n = 66) with participants across both MOOCs. Findings: New data offer insights into the features of course design that practitioners found positive in promoting engagement. It was apparent in the data, for example, that four features were influential: establishing relevance, facilitating bridging, designing for personalisation, and building community. Constructed themes reflect how participants organised and negotiated MOOC experiences, and illuminate the ways in which they navigated and used course content. Evidence from this study provides insights into the ways in which digital genre for PD might be structured to facilitate engagement and presents broader challenges to the ways in which pedagogy is conceptualised and practiced online. Conclusions: The refined focus on digital genre as a form of social action in this study seeks to ensure that learners needs can be met in a complex and ever-changing PD digital landscape. In this regard, a more nuanced approach is required that helps explicate the cognitive tools that participants engage as they organise their learning experiences on digital platforms, and how this aligns with their expectations and needs of online PD.

This review evaluates the sources of lead exposure worldwide. Studies from searches relating to sources of lead exposure in various countries within different regional zones were reviewed. Results indicated that in Nigeria, exposure sources include electronic waste, paint and batteries. In Mexico exposure sources include glazed ceramics, lead contaminated utensils and lead contaminated water, for India lead sources include cosmetics and traditional medicines. Sources of lead exposure in China include e-waste, traditional medicines and industrial emissions. In France, exposure sources included lead paint from older homes, imported ceramics and cosmetics and industrial emissions. Australia's exposure sources include paint, dust, imported toys and traditional medicines. Finally, in the United States exposure sources included paint, the industrial legacy of lead exposure and batteries. In high-income countries (HICs) the legacy of lead exposure keeps populations continuously exposed. In lower- and middle-income countries (LMICs), in addition to the legacy of lead exposure, lack of regulations or the inability to enforce regulations keeps populations exposed. In all, evidence suggests that lead exposure remains an issue of public health significance in both HIC and LMIC. [ABSTRACT FROM AUTHOR]

The Changing Academic Profession (CAP) international survey was designed in part to consider the effects of globalization on the work context and activities of academics in 19 countries or regions around the world. This paper draws from a subset of these data to explore the extent to which academics are globally connected in their research and teaching, and the ways this connectedness relates to global migration. Across multiple measures, immigrant academics (i.e., academics working in countries where they were not born and did not receive their first degree) were more globally connected than national academics (i.e., those working in the countries of their birth and first degree). Global migration by academic staff is clearly a major contributor to the internationalization of higher education institutions, yet there was no evidence these contributions led to enhanced career progress or job satisfaction for immigrant academics relative to national academics. The international expertise and experience of immigrant academics may not be sufficiently recognized and valued by their institutions.

The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of 2005, 2007 and 2009. We also examine the percentage of SEI coverage in accounting courses between 2007 and 2009. Our findings suggest that there was not an appreciable increase in the number of accounting courses dealing with SEI between 2005 and 2007, but that the increase was significant during the period from 2007 to 2009. Further, the increase over the four-year period from 2005 to 2009 was also significant. In addition, there is a significant increase in the percentage of SEI coverage in accounting courses between 2007 and 2009. Implications of these findings are discussed.

This paper empirically examines the impact of academic research on high-tech manufacturing growth of 28 Organisation for Economic Co-operation and Development (OECD) and emerging countries over the 1991-2005 period. A standard research and development (R&D) expenditure based measure is found to be too general to capture the input in high-tech research. To overcome this problem, a novel proxy for high-tech research investment--the supercomputer capacity--is proposed. Empirical evidence strongly supports this choice of variable. It is also found that academic R&D exerts a larger growth effect on high-tech output than its industry and government counterparts, but only the impact differential between academic and government R&D is statistically significant.

The paper reports from a comparative study on systems of quality assurance in 19 countries around the globe, and how these systems function as accountability mechanisms. Based on a theoretical framework for assessing how accountability mechanisms can contribute to build trust in the higher education sector, the analysis of the quality assurance systems underline the dominant role of quality assurance systems as the prime accountability mechanism in the sector, often accompanied by semi-autonomous agencies emphasising various forms of accreditation. Based on an assessment of the quality assurance systems it is still suggested that the current forms of accountability are not stimulating the up-building of trust in and of the sector. In the conclusion, some reflections are offered as alternatives to the current situation.

Based on data from 700 companies in 20 countries, this paper records the research that investigates the contribution of organisational and technological practices to speed up New Product Development (NPD). The organisational practice is found positively correlated with the speed of NPD. However, no significant direct relationship was found between technology practice and the speed of NPD. The organisational and technological practices are found to be in balance, which may be a new input to explain how technology helps NPD. The implication is that organisational practices such as team, continuous improvement and Total Quality Management (TQM) philosophy are needed in order to implement technologies successfully. This result supports the simultaneous theory on innovation, which is especially important in developing countries. (Contains 1 figure and 4 tables.)